Accounting information systems as knowledge objects:some effects of objectualization

This paper will outline a research methodology informed by theorists who have contributed to actor network theory (ANT). Research informed from such a perspective recognizes the constitutive role of accounting systems in the achievement of broader social goals. Latour, Knoor Cetina and others argue that the bringing in of non-human actants, through the growth of technology and science, has added immeasurably to the complexity of modern society. The paper ‘sees’ accounting and accounting systems as being constituted by technological ‘black boxes’ and seeks to discuss two questions. One concerns the processes which surround the establishment of ‘facts’, i.e. how ‘black boxes’ are created or accepted (even if temporarily) within society. The second concerns the role of existing ‘black boxes’ within society and organizations. Accounting systems not only promote a particular view of the activities of an organization or a subunit, but in their very implementation and operation ‘mobilize’ other organizational members in a particular direction. The implications of such an interpretation are explored in this paper. Firstly through a discussion of some of the theoretic constructs that have been proposed to frame ANT research. Secondly an attempt is made to relate some of these ideas to aspects of the empirics in a qualitative case study. The case site is in the health sector and involves the implementation of a casemix accounting system. Evidence from the case research is used to exemplify aspects of the theoretical constructs.

Virtuous or vicious cycle? Inscribing diverse professional values in lecture capture systems

This paper examines how the introduction and use of a new information system affects and is affected by the values of a diverse professional workforce. It uses the example of lecture capture systems in a university. Its contribution is to combine two concepts taken from actor-network theory, namely accumulation and inscription, and combine them with an integrated framework of diversity management. A model is developed of accumulation cycles in lecture capture usage, involving multiple interacting actants, including the broader environment, management commitment to diversity, work group characteristics, individual practices and the affordances of technology. Using this model, alternative future inscriptions can be identified - an optimal one, which enhances professional values, as a result of a virtuous accumulation cycle, or a sub-optimal one, as a result of a vicious cycle. It identifies diversity management as an important influence on how professional values are enhanced, modified or destroyed.